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TMI Blog2000 (2) TMI 477X X X X Extracts X X X X X X X X Extracts X X X X ..... . Sharma, Member (T)]. The Commissioner of Central Excise, Allahabad disallowed abatement in Central Excise duty for the period from 27-5-98 to 12-4-99 on the ground that notice of closure should have been given either prior to date of closure or on the date of closure. In the instant case, notice was given on 28-5-1998. Ld. Commissioner further observed that the appellant has not submitted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ffective from 28-5-1998. In so far as the non-submission of the claim of abatement is concerned, he submits that this finding of ld. Commissioner has no meaning inasmuch as what they had agitated was the abatement of duty during the period of closure of the factory. He submits therefore the finding of the ld. Commissioner that abatement prayer was not submitted by the assessee is wrong. 2. He su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... us there has been a contravention of the Rules. He submits that there is no finding that two meters were different and it was not the same meter. He submits that the seal of the crucible was broken and there was no evidence subsequently that the crucible was sealed again. He submits that when this fact along with the meter reading is considered it appears that unit was not fully closed. Ld. DR the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the furnace and machinery which was permitted. The seal of the crucible was opened by the Inspector and it was incumbent and duty of the Inspector to see that the crucible was sealed again. If he did not seal, it was entirely his fault. In so far as the different readings are concerned, we find that ld. Commissioner has not rendered a finding that the meter was the same as the appellants had conte ..... X X X X Extracts X X X X X X X X Extracts X X X X
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